| 12 | | - | 32.310.1.Thedepartmentofrevenueshallcreateandmaintain[a]mapping[feature] |
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| 13 | | - | 2featuresonitsofficialpublicwebsitethat[displays] displaysalesandusetaxandproperty |
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| 14 | | - | 3taxinformationofpoliticalsubdivisionsofthisstatethathavetaxingauthority,includingthe |
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| 15 | | - | 4currenttaxrateforeachsalesandusetaximposedandcollectedandthecurrentleviesof |
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| 16 | | - | 5eachpropertytaxdistrictimposedandcollectedonaseparatemap.[Such] Eachdisplay |
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| 17 | | - | 6shallhavetheoptiontoshowcasethebordersandjurisdictionofthefollowingpolitical |
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| 18 | | - | 7subdivisionsonamapofthestatetotheextentthatsuchpoliticalsubdivisionscollectsales |
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| 19 | | - | 8andusetaxorpropertytax: |
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| 20 | | - | 9 (1)Ambulancedistricts; |
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| 21 | | - | 10 (2)Communityimprovementdistricts; |
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| 22 | | - | 11 (3)Fireprotectiondistricts; |
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| 23 | | - | 12 (4)Leveedistricts; |
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| 24 | | - | 13 (5)Librarydistricts; |
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| 25 | | - | 14 (6)Neighborhoodimprovementdistricts; |
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| 26 | | - | 15 (7)Portauthoritydistricts; |
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| 27 | | - | 16 (8)Taxincrementfinancingdistricts; |
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| 28 | | - | 17 (9)Transportationdevelopmentdistricts; |
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| 29 | | - | 18 (10)Schooldistricts;or |
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| 12 | + | 32.310.1.Thedepartmentofrevenueshallcreateandmaintainamappingfeatureor |
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| 13 | + | 2featuresonitsofficialpublicwebsitethatdisplayssalesandusetaxandpropertytax |
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| 14 | + | 3informationofpoliticalsubdivisionsofthisstatethathavetaxingauthority,includingthe |
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| 15 | + | 4currenttaxrateforeachsalesandusetaxandeachpropertytaximposedandcollected. |
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| 16 | + | 5Suchdisplayshallhavetheoptiontoshowcasethebordersandjurisdictionofthefollowing |
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| 17 | + | 6politicalsubdivisionsonamapofthestatetotheextentthatsuchpoliticalsubdivisions |
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| 18 | + | 7collectsalesandusetaxorpropertytax: |
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| 19 | + | 8 (1)Ambulancedistricts; |
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| 20 | + | 9 (2)Communityimprovementdistricts; |
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| 21 | + | 10 (3)Fireprotectiondistricts; |
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| 22 | + | 11 (4)Leveedistricts; |
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| 23 | + | 12 (5)Librarydistricts; |
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| 24 | + | 13 (6)Neighborhoodimprovementdistricts; |
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| 25 | + | 14 (7)Portauthoritydistricts; |
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| 26 | + | 15 (8)Taxincrementfinancingdistricts; |
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| 27 | + | 16 (9)Transportationdevelopmentdistricts; |
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| 28 | + | 17 (10)Schooldistricts;or |
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| 31 | | - | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 19 (11)Anyotherpoliticalsubdivisionthatimposesasalesorusetaxorapropertytax |
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| 32 | | - | 20withinitsbordersandjurisdiction. |
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| 33 | | - | 21 2.[The]Eachmappingfeatureshallalsohavetheoptiontosuperimposestatehouse |
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| 34 | | - | 22ofrepresentativedistrictsandstatesenatedistrictsoverthepoliticalsubdivisions.Thebase |
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| 35 | | - | 23layerofeachmappingfeatureshallbecolor-codedbasedontaxationrates. |
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| 36 | | - | 24 3.Apoliticalsubdivisioncollectingsalesorusetaxorpropertytaxlistedin |
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| 37 | | - | 25subsection1ofthissectionshallprovidetothedepartmentofrevenuemappingand |
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| 38 | | - | 26geographicdatapertainingtothepoliticalsubdivision'sbordersandjurisdictions.The |
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| 39 | | - | 27politicalsubdivisionshallcertifytheaccuracyofthedatabyaffidavitandshallprovidethe |
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| 40 | | - | 28datainaformatspecifiedbythedepartmentofrevenue.Suchdatarelatingtosalestaxesshall |
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| 41 | | - | 29besenttothedepartmentofrevenuebyApril1,2019,andshallbeupdatedandsenttothe |
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| 42 | | - | 30departmentifachangeinthepoliticalsubdivision'sbordersorjurisdictionoccursthereafter. |
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| 43 | | - | 31SuchdatarelatingtousetaxesshallbesenttothedepartmentofrevenuebyJanuary1,2022. |
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| 44 | | - | 32Suchdatarelatingtopropertytaxesshallbesenttothedepartmentofrevenueby |
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| 45 | | - | 33January1,2026.Ifapoliticalsubdivisionfailstoprovidetheinformationrequiredunder |
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| 46 | | - | 34thissubsection,thedepartmentofrevenueshallusethelastknownsalesorusetaxor |
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| 47 | | - | 35propertytaxrateforsuchpoliticalsubdivision. |
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| 48 | | - | 36 4.Thedepartmentofrevenuemaycontractwithanotherentitytobuildandmaintain |
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| 49 | | - | 37themapping[feature] features. |
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| 50 | | - | 38 5.ByJuly1,2019,thedepartmentshallimplementthemappingfeatureusingthe |
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| 51 | | - | 39salestaxdataprovidedtoitundersubsection3ofthissection.ByJuly1,2022,the |
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| 52 | | - | 40departmentshallimplementthemappingfeatureusingusetaxdataprovidedtoitunder |
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| 53 | | - | 41subsection3ofthissection.ByJuly1,2026,thedepartmentshallimplementthe |
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| 54 | | - | 42additionalpropertytaxmappingfeatureusingpropertytaxlevydatafromthemost |
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| 55 | | - | 43recentpublicationoftheMissouristateauditor'sreportonpropertytaxratesandany |
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| 56 | | - | 44additionalsupplementalinformationprovidedtothedepartmentundersubsection3of |
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| 57 | | - | 45thissection.Thehomepageofthedepartment'spublicwebsiteshallprominently |
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| 58 | | - | 46displaylinksdirectingthepublictoeachofthesales,use,andpropertytaxmapping |
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| 59 | | - | 47features. |
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| 60 | | - | 48 6.ByJuly1,2022,thedepartmentshallupdatethemappingfeaturetoincludethe |
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| 61 | | - | 49totalsalestaxrateforcombinedratesofoverlappingsalestaxesleviedandthetotalusetax |
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| 62 | | - | 50rateforcombinedratesofoverlappingusetaxeslevied. |
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| 63 | | - | 51 7.Iftheboundariesofapoliticalsubdivisionlistedinsubsection1ofthissectionin |
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| 64 | | - | 52whichasalesorusetaxorapropertytaxhasbeenimposedshallthereafterbechangedor |
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| 65 | | - | 53altered,thepoliticalsubdivisionshallforwardtothedirectorofrevenuebyUnitedStates |
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| 66 | | - | 54registeredmailorcertifiedmailacertifiedcopyoftheordinanceaddingordetachingterritory |
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| 67 | | - | 55fromthepoliticalsubdivisionwithintendaysofadoptionoftheordinance.Theordinance |
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| 68 | | - | HCSHB411 2 56shallreflecttheeffectivedateoftheordinanceandshallbeaccompaniedbyamapinaform |
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| 69 | | - | 57tobedeterminedbythedirectorofrevenue.Uponreceiptoftheordinanceandmap,thetax |
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| 70 | | - | 58imposedunderthelocalsalestaxlawshallbeeffectiveintheaddedterritoryorabolishedin |
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| 71 | | - | 59thedetachedterritoryonthefirstdayofacalendarquarterafteronehundredtwentydays' |
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| 72 | | - | 60noticetosellers.Thedepartmentshallalsousethemostrecentpublicationofthe |
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| 73 | | - | 61Missouristateauditor'sreportonpropertytaxratesinordertoupdateandmaintain |
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| 74 | | - | 62thepropertytaxlevydataeachyear. |
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| 30 | + | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18 (11)Anyotherpoliticalsubdivisionthatimposesasalesorusetaxorapropertytax |
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| 31 | + | 19withinitsbordersandjurisdiction. |
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| 32 | + | 20 2.Themappingfeatureshallalsohavetheoptiontosuperimposestatehouseof |
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| 33 | + | 21representativedistrictsandstatesenatedistrictsoverthepoliticalsubdivisions.Thebase |
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| 34 | + | 22layerofthemappingfeatureshallbecolor-codedbasedontaxationrates. |
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| 35 | + | 23 3.Apoliticalsubdivisioncollectingsalesorusetaxorpropertytaxlistedin |
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| 36 | + | 24subsection1ofthissectionshallprovidetothedepartmentofrevenuemappingand |
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| 37 | + | 25geographicdatapertainingtothepoliticalsubdivision'sbordersandjurisdictions.The |
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| 38 | + | 26politicalsubdivisionshallcertifytheaccuracyofthedatabyaffidavitandshallprovidethe |
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| 39 | + | 27datainaformatspecifiedbythedepartmentofrevenue.Suchdatarelatingtosalestaxesshall |
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| 40 | + | 28besenttothedepartmentofrevenuebyApril1,2019,andshallbeupdatedandsenttothe |
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| 41 | + | 29departmentifachangeinthepoliticalsubdivision'sbordersorjurisdictionoccursthereafter. |
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| 42 | + | 30SuchdatarelatingtousetaxesshallbesenttothedepartmentofrevenuebyJanuary1,2022. |
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| 43 | + | 31Suchdatarelatingtopropertytaxesshallbesenttothedepartmentofrevenueby |
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| 44 | + | 32January1,2026.Ifapoliticalsubdivisionfailstoprovidetheinformationrequiredunder |
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| 45 | + | 33thissubsection,thedepartmentofrevenueshallusethelastknownsalesorusetaxor |
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| 46 | + | 34propertytaxrateforsuchpoliticalsubdivision. |
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| 47 | + | 35 4.Thedepartmentofrevenuemaycontractwithanotherentitytobuildandmaintain |
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| 48 | + | 36themappingfeature. |
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| 49 | + | 37 5.ByJuly1,2019,thedepartmentshallimplementthemappingfeatureusingthe |
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| 50 | + | 38salestaxdataprovidedtoitundersubsection3ofthissection.ByJuly1,2022,the |
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| 51 | + | 39departmentshallimplementthemappingfeatureusingusetaxdataprovidedtoitunder |
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| 52 | + | 40subsection3ofthissection.ByJuly1,2026,thedepartmentshallimplementthe |
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| 53 | + | 41mappingfeatureusingpropertytaxdataprovidedtoitundersubsection3ofthis |
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| 54 | + | 42section.Thehomepageofthedepartment'spublicwebsiteshallprominentlydisplay |
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| 55 | + | 43linksdirectingthepublictoeachofthesales,use,andpropertytaxmappingfeatures. |
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| 56 | + | 44 6.ByJuly1,2022,thedepartmentshallupdatethemappingfeaturetoincludethe |
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| 57 | + | 45totalsalestaxrateforcombinedratesofoverlappingsalestaxesleviedandthetotalusetax |
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| 58 | + | 46rateforcombinedratesofoverlappingusetaxeslevied. |
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| 59 | + | 47 7.Iftheboundariesofapoliticalsubdivisionlistedinsubsection1ofthissectionin |
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| 60 | + | 48whichasalesorusetaxorapropertytaxhasbeenimposedshallthereafterbechangedor |
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| 61 | + | 49altered,thepoliticalsubdivisionshallforwardtothedirectorofrevenuebyUnitedStates |
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| 62 | + | 50registeredmailorcertifiedmailacertifiedcopyoftheordinanceaddingordetachingterritory |
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| 63 | + | 51fromthepoliticalsubdivisionwithintendaysofadoptionoftheordinance.Theordinance |
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| 64 | + | 52shallreflecttheeffectivedateoftheordinanceandshallbeaccompaniedbyamapinaform |
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| 65 | + | 53tobedeterminedbythedirectorofrevenue.Uponreceiptoftheordinanceandmap,thetax |
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| 66 | + | 54imposedunderthelocalsalestaxlawshallbeeffectiveintheaddedterritoryorabolishedin |
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| 67 | + | HB411 2 55thedetachedterritoryonthefirstdayofacalendarquarterafteronehundredtwentydays' |
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| 68 | + | 56noticetosellers. |
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